First thing to do is to contact that CPA and figure out why a $45K initial contribution magically changed into a $65K contribution. What are we missing here? That's a huge difference that needs to be understood.
The Schedule K-1 doesn't report your gain or loss on sale, it simply reports, among other things, the changes in your partnership capital account and the $76K vs. the $80K is simply zeroing out your capital account on the partnership's books.
